Spatial Audio Render
Can use the mixdown operator to create an "audio render" of the scene.  

Mixdown is next to the render animation button in the latest versions of Blender (There once was a mixdown button on the audio panel)

Otherwise go to the  python console and type in 

bpy.ops.sound.mixdown('INVOKE_DEFAULT')


to call the operator as if a button was pressed.



Select a format that allows for the channels, wav is pretty foolproof.  

I just added a simple mono wav file to your test file and selected basic old stereo.  Below is the result viewed in audacity.  Starts in left ear, moves to right as it rotates.



If I choose 4 channels I get a 4 channel wav file.



Which appears to be  Quadraphonic ears at (facing north) NE, SE, SW, and NW.  (Or speakers at Left Front, Right F, L Rear and RR) rather than W, X, Y, Z